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Menampilkan postingan dari 2017

FAKTOR-FAKTOR YANG MEMPENGARUHI SEORANG AKUNTAN PUBLIK MENJAGA PROFESIONALITAS KERJANYA

LANDASAN TEORI A.       Orientasi Etika 1.        Pengertian Orientasi Etika Forsyth (1980) dalam Aziza dan Salim (2008) berpendapat bahwa orientasi etika adalah tujuan utama perilaku profesional yang berkaitan erat dengan moral dan nilai-nilai yang berlaku dan digerakkan oleh dua karakteristik yaitu idealisme dan relativisme. Idealisme berhubungan dengan tingkat dimana individual percaya bahwa konsekuensi yang diinginkan tanpa melanggar kaidah moral. Sikap idealis juga diartikan sebagai sikap tidak memihak dan terhindar dari berbagai kepentingan. Seorang akuntan yang tidak bersikap idealis hanya mementingkan dirinya sendiri agar mendapat fee yang tinggi dengan meninggalkan sikap independensi. Di sisi lain, sikap relativisme secara implisit menolak moral absolut pada perilakunya. Konsep idealisme dan relativisme tidak berlawanan, namun menunjukkan dua skala yang terpisah, hal ini dapat dilihat pada Tabel 1 tentang klasifikasi o...

How to become a better young generation

In the era of globalization mosr of the Indonesian young generation show less concern this country. Most of them the prefer to think pf their own common interest rather than thinking about their future life. An accident happened lately where a severe fight occurred between members of the gangs of motorcycle riders using knives as their weapon. The conducted the action just for a test for a new born gang who will enter a group of gangsters. This group created the criminal action resulting a woman victim. The existence of such gang like the gang of motorcycle drivers make people of he surroundings feel frightened. Therefore we being a young generation must be more mature and create common sense for the safety of the public by practicing and giving good example. This activity will contribute to good future and become a better young generation. A good example by the young generation can be realized in an activity like a making a organization which the aim at helping many weak people wh...

My First Experience in PKL Program

First of all I would like to tell you my impressive experience during PKL school program as a sales attendant serving the customers. I conducted the PKL program at one of the malls in Depok for one month. Everythough only one month time I got a lot of knowledge and experience. I learned to know various charcters of each buyers, ranging from these of being patient, nice, appearance,  impersonal and even those of impatient. Beside serving the buyers I also got the opportunity to do the financial reports, arrange the stock of goods, set up the display, etc. I was very happy to have got the knowledges from the experience that. I could apply deeper to be able to learn to make financial statements, starting from making a general journal to the reversing journal. Now, I am studying at one of the popular universities in Depok, majoring acoountancy. I think studying accounting is very much related to my previous experience at school I got during the time of first PKL. That’s my impressi...

PRESENT TENSE DAN PRESENT CONTINUOUS TENSE

A.        SIMPLE PRESENT TENSE Simple Present Tense adalah bentuk waktu yang digunakan untuk menyatakan suatu kegiatan yang berlangsung dan dilakukan secara berulang-ulang. Rumus Simple Present Tense ( + ) Subject + Verb 1 (s/es) ( - )  Subject + do/does + not + Verb 1 ( ? ) do/does + Subject  + Verb 1 Catatan : -           s/es ditambahkan pada saat verbs dengan subjek she, he, it -           do digunakan dengan subjek I, you, we, dan they -           does digunakan dengan subjek she, he, it. Example: -           He works hard everyday -           I do not read a newspaper every morning -           Do they visit their uncle every Sunday?